Napoles' firm was allegedly tapped for government-funded projects that were later found questionable. The “so-called projects” include the PHP 728 million funds for a fertilizer project for poor farmers. It was alleged that the fund was diverted to benefit politicians and the former President. The Fertilizer fund scam is a political scandal that involved the officials of the Department of Agriculture (DA) and local and national government officials during the Gloria Macapagal-Arroyo administration. Agricultural funds which amount to PHP 728 million and PHP 1.1 billion released in 3 February 2004 and 11 February 2004 respectively were allegedly misused and utilized to finance Arroyo's campaign before the May 2004 Presidential Elections. Napoles was even summoned to a Senate blue ribbon committee hearing in 2008 to talk about the scam. However, no charges were officially filed against her.
Merlina Pablo Sunas, an employee of Napoles whom she had appointed as president of a bogus non-government organization called People's Organization for Progress and Development Foundation Inc. (POPDFI), currently stands as a witness against Napoles.
In an interview with the Inquirer, Luy claimed that JLN offered 40 to 60 percent of the amount of PDAF to commissioners in exchange for the right to determine the implementing agency and fund beneficiary.
Sunas told NBI that a “concealed deal” happened between Benhur Luy, Napoles' personal assistant and the whistleblower of the pork barrel scam, and government officials. The latter discovered that the amount of the Priority Development Assistance Fund (PDAF) given to her by a certain senator was small because Luy had hidden transactions. Sunas added that their foundations were